응용논문 : ABC 와 SFM 을 이용한 대학 교육원가의 효율성 평가

The university`s division system is changed to integrate division base, Universities are now wrestling to come up with a new way of education cost computation consistent with the new system. The purpose of this study is to develop an education cost computation model using ABC(Activity-Based Costing) method, known for getting right data based on the activities for the education cost. This study aims for the cost inefficiency evaluation of each department in university`s undergraduate using SFM(Stochastic Frontier Model). It is found that the relative inefficiency of each department exists and do a decision making based on the relative inefficiency information, As a result, this study suggests a new efficiency evaluation methodology.